Part 1 Repayment Interest Start Date: General Rule
Finance Act 2009 (2009 c 10) | Legislation

Part 1 Repayment Interest Start Date: General Rule

Introductory

1

(1)     This Part sets out the general rule for determining the repayment interest start date.

(2)     The general rule is subject to the special provision made by Part 2.

Repayment of amounts paid to HMRC

2

In the case

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